Análisis de las empresas de turismo rural en Cataluña y Galicia: rentabilidad económica y solvencia 2014 – 2018

Elisabet Saus Sala; M. Àngels Farreras Noguer; Núria Arimany Serrat; Germà Coenders

doi:10.56503/CIMBAGE/Vol.1/Nro.25(2023)p.33-54

Elisabet Saus Sala, Dra. Departament d’Empresa, Facultat de Ciències Econòmiques i Empresarials, Universitat de Girona https://orcid.org/0000-0003-0680-8919
M. Àngels Farreras Noguer, Dra. Departament d’Empresa, Facultat de Ciències Econòmiques i Empresarials, Universitat de Girona https://orcid.org/0000-0003-1428-3593
Núria Arimany Serrat, Dra. Facultat d’Empresa i Comunicació, Universitat de Vic-Universitat Central de Catalunya https://orcid.org/0000-0003-0323-6601
Germà Coenders, Dr. Departament d’Economia, Facultat de Ciències Econòmiques i Empresarials, Universitat de Girona https://orcid.org/0000-0002-5204-6882

DOI: https://doi.org/10.56503/CIMBAGE/Vol.1/Nro.25(2023)p.33-54

Palabras clave: RATIOS CONTABLES, CASAS RURALES, ANÁLISIS DE CONGLOMERADOS, DATOS COMPOSICIONALES (CODA), ANÁLISIS DUPONT

Resumen

El objeto de estudio es el turismo rural a partir de los datos contables que se obtienen de la base de datos SABI (Iberian Balance Sheet Analysis System). Se ha delimitado el estudio a dos comunidades españolas, en concreto Catalunya y Galicia, durante los años 2014 y 2018. Se ha analizado la viabilidad económica de las explotaciones a nivel agregado, a través de las ratios financieras aplicando la metodología CoDa (Datos Composicionales), que soluciona los problemas de asimetría, no linealidad y valores atípicos que presenta el análisis sectorial tradicional, a través de las ratios. Los datos se han clasificado en tres grupos (clústeres), analizando las divergencias que presentan respecto a la rentabilidad financiera, descomponiendo esta variable en rotación, margen y apalancamiento. También se ha utilizado el biplot composicional que permite hacer diagnósticos de empresas individuales y trazar sus trayectorias en el tiempo. Se concluye que, en todos los clústeres, el sector presenta márgenes y rentabilidades mayoritariamente negativos, aunque la situación mejora algo en 2018. Se identifica un grupo con grandes problemas de endeudamiento situado mayoritariamente en Galicia.

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